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A New Tax System (GST, Luxury Car Tax and Wine Tax) Directions 2025
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Administered by
Department of the Treasury
This item is authorised by the following titles:
A New Tax System (Luxury Car Tax) Act 1999
A New Tax System (Wine Equalisation Tax) Act 1999
A New Tax System (Goods and Services Tax) Act 1999
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F2025L01178
25 September 2025
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Part 1—Preliminary
1 Name
2 Commencement
3 Authority
4 Schedules
5 Definitions
6 Purpose of instrument
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Part 2—Directions
7 Notional liability to pay GST
8 Notional entitlement to input tax credits
9 Notional liability to pay luxury car tax
10 Notional liability to pay wine tax
11 Notional entitlement to wine tax credits
12 Registration
13 GST returns
14 Net amounts
15 Notional adjustments
16 Adjustment of net amounts
17 Transfer of net amounts to Commissioner
18 Transfer of net amounts by Commissioner
19 Transfer of importation amounts to Commissioner
20 General direction to Commissioner
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Part 3—Application provisions
30 Definitions
31 Net amounts
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32 Importation amounts
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Schedule 1—Repeals
A New Tax System (GST, Luxury Car Tax and Wine Tax) Direction 2015
